West Virginia Paycheck Calculator

Updated for 2026 tax year · figures checked on November 3, 2026

West Virginia cut its income tax rates for 2026, back to January 1, and now withholds at graduated rates from 2.11% to 4.58%. This West Virginia paycheck calculator, also a salary and take-home pay calculator, uses the March 2026 withholding tables alongside federal income tax, Social Security and Medicare.

A single filer on a $60,000 salary, paid every two weeks with one exemption, has a $2,307.69 paycheck and takes home about $1,858.91, or $48,332 a year.

Take-home pay per bi-weekly paycheck

$1,858.91

$48,331.66 a year from $59,999.94 gross pay (26 paychecks)

Take-home 80.6%
Federal income tax 8.4%
Social Security 6.2%
Medicare 1.4%
State income tax 3.4%

Paycheck breakdown per paycheck and per year in West Virginia
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.08
Medicare	−$33.46	−$869.96
State income tax	−$79.16	−$2,058.16
Take-home pay	$1,858.91	$48,331.66

How we calculated this

Estimates for informational purposes only, based on 2026 withholding rules. Your actual paycheck may differ. This is not tax advice. Report an issue

West Virginia salary calculator: what your result means

Your result is take-home pay after federal and West Virginia withholding. In the $60,000 example, federal income tax is about 8.4% of gross pay, Social Security and Medicare 7.7%, and West Virginia income tax 3.4%.

By default, employers use the two-earner tables, which withhold a little more. If you're single, a head of household or married to a spouse who doesn't work, you can check line 5 on the IT-104 for the lower one-earner tables; try both under More options.

At $100,000 a year you'd take home about $2,895.76 every two weeks, or $75,290 a year. A $40,000 salary paid weekly comes to about $637.57 per paycheck.

How West Virginia taxes your paycheck

West Virginia withholding at a glance
State income tax on wages	Graduated rates (see below)
State payroll programs withheld from pay	None

Source: West Virginia Tax Division, IT-100.2A Tables for Percentage Method of Withholding (March 2026)

West Virginia withholding rates, two earners or two jobs (default) schedule

over $02.11%
over $7,5002.81%
over $18,7503.16%
over $30,0004.22%
over $45,0004.58%

West Virginia withholding rates by taxable wages
Schedule	Taxable wages over	Rate
Two earners or two jobs (default)	$0	2.11%
	$7,500	2.81%
	$18,750	3.16%
	$30,000	4.22%
	$45,000	4.58%
One earner, one job	$0	2.11%
	$10,000	2.81%
	$25,000	3.16%
	$40,000	4.22%
	$60,000	4.58%

Source: West Virginia Tax Division, IT-100.2A Tables for Percentage Method of Withholding (March 2026)

Each IT-104 exemption lowers yearly withheld wages by $2,000. Thresholds shown are for a yearly payroll; per-paycheck tables apply the same rates.

A 2026 law cut West Virginia's rates by 5%, retroactive to January 1, 2026: from 2.11% on the first $10,000 of taxable income to 4.58% above $60,000. The Tax Division updated its withholding tables in March 2026. Each exemption on Form IT-104 lowers withheld wages by $2,000 a year.

West Virginia withholds on the same compensation as federal withholding. Its documents don't list how each pre-tax deduction is treated, so this calculator follows the federal treatment while we confirm it. No West Virginia city withholds income tax from wages.

Things to know about West Virginia paychecks

Two-earner tables by default. Unless you check line 5 on your IT-104, your employer withholds using the higher two-earner, two-jobs tables. (Source: West Virginia Tax Division, WV/IT-104 Employee's Withholding Exemption Certificate)
Low earners can opt out. If your federal adjusted gross income will be $10,000 or less, you can file Form IT-104.1 to have no West Virginia tax withheld on up to $10,000 of wages. (Source: West Virginia Tax Division, IT-104.1 Income Tax Withholding Low Income Exemption)
A rate cut mid-year. The 2026 rate cut took effect in June but applies to the whole year, so early-2026 paychecks may have had slightly more withheld than this calculator shows. (Source: West Virginia Tax Division, Personal Income Tax Reduction Bill (SB 392, 2026))

Federal taxes on every paycheck

Every US paycheck has the same three federal deductions, whichever state you work in. Together, Social Security and Medicare are called FICA (Federal Insurance Contributions Act) taxes.

Federal income tax withholding. Withholding is tax your employer takes out of each paycheck and sends to the IRS on your behalf. The amount depends on your pay and your Form W-4, using the IRS method in Publication 15-T. It is an estimate of your yearly tax; you settle the difference when you file your return.
Social Security. 6.2% of your wages, up to the wage base of $184,500 for the year. The wage base is the most pay that Social Security tax applies to.
Medicare. 1.45% of all your wages, with no limit. Once your pay from one employer passes $200,000 in a year, your employer also withholds an extra 0.9% Additional Medicare Tax on the amount above it.

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide.

Ways to change your paycheck

To change West Virginia withholding, file a new IT-104: claim exemptions for yourself, your spouse and dependents, check line 5 if you qualify for the one-earner tables, or ask for an extra amount each paycheck.

Residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia working in West Virginia may file Form IT-104NR instead.

Update your Form W-4. Claiming dependents, checking the Step 2 box or asking for extra withholding changes how much federal tax comes out of each paycheck. The IRS Tax Withholding Estimator can help you fill it in.
Pre-tax deductions. Money you put into a traditional 401(k), an HSA or employer health insurance comes out before federal income tax, so your take-home pay drops by less than the amount you save.
Bonuses. Employers often withhold federal tax on a bonus paid separately at a flat rate. Add a bonus under More options to see it.

West Virginia payroll rules

Minimum wage: $8.75 an hour for employers with six or more employees at one location. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
Overtime: Time-and-a-half after 40 hours in a workweek. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
How often you must be paid: The US Department of Labor lists West Virginia as requiring pay at least every two weeks. (Source: US Department of Labor, State Payday Requirements (rev. January 1, 2023))

For employers in West Virginia

State unemployment tax: Employers pay unemployment tax on the first $9,500 of each employee's wages, with new employers at 2.70%. (Source: US Department of Labor, Significant Provisions of State Unemployment Insurance Laws, January 2026)
New hire reporting: Employers must report new hires within 14 days. (Source: US Department of Health and Human Services, Office of Child Support Services, State New Hire Reporting Requirements)
State income tax withholding: Compensation subject to federal withholding is subject to West Virginia withholding, and employers must withhold on wages subject to West Virginia tax. (Source: West Virginia Tax Division, TSD-381 Withholding Tax (Rev. September 2025))

West Virginia's final paycheck rules (W. Va. Code § 21-5-4) aren't summarized here: the official code site couldn't be read when this page was checked.

Compare West Virginia with neighboring states

Take-home pay on a $60,000 salary, single filer, paid bi-weekly, no pre-tax deductions
			Per paycheck
Ohio	$1,413	$48,977	$1,883.74
Pennsylvania	$1,884	$48,506	$1,865.60
Kentucky	$1,983	$48,407	$1,861.82
West Virginia	$2,058	$48,332	$1,858.91
Maryland	$2,537	$47,853	$1,840.51
Virginia	$2,636	$47,754	$1,836.69

Paycheck calculators for neighboring states: Kentucky, Maryland, Ohio, Pennsylvania, Virginia.

Most-searched state paycheck calculators

West Virginia paycheck FAQ

What are West Virginia's income tax rates in 2026?

From 2.11% to 4.58%, after a 2026 cut that applies from January 1.

What is the one-earner box on the IT-104?

Line 5 lets single filers, heads of household and married people with a non-working spouse use lower withholding tables.

How much is a West Virginia exemption worth?

Each exemption lowers yearly withheld wages by $2,000.

What is the minimum wage in West Virginia?

$8.75 an hour for employers with six or more employees at one location.

Is overtime taxed more in West Virginia?

No. Overtime is taxed at the same rates as your other wages; a larger paycheck can mean more withholding that period.

Sources and methodology

Every rate and limit on this page comes from the official sources below, checked on 2026-11-03. Read how our paycheck calculator works for the calculation order and its limits.